23 October 2013
The expert is absolutely correct. There is no bar on a truck owner being registered as a GTA and transport goods through consignment note. However the liability to pay service tax is on the consignor or consignee and not the transporters. Hence if the truck owner GTA transports goods for some of his own business, then as consignee the liability to pay GTA will be on him, else it is on either the consignor or consignee.
23 October 2013
yes, agreed with the expert.. . . service receiver is respnsible to pay service tax under GTA.person responsible to pay frieght is taken as service receiver.
Person liable to pay frieght is responsible to discharge service tax liability. . However 1) GTA liable only if both consignor and consignee individuals
2)GTA liable if goods booked outside India and consignee from out of India is paying freight
3) If the freight is paid by consignor, he is liable to pay service tax. He can recover the freight amount (including service tax) but it should not be shown separately in his invoice or debit note. If shown, he may be held liable to pay service tax again.
23 October 2013
Please note..as per negative list notification 25/2012 . Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency .. . hence No service tax if consignment note not issued. Simple transport Bill is not ‘consignment note’, . . if you are simple transporter who transports goods with out consignment note then there is no service tax
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